我国审计委员会制度：作用弱化与改进策略
发布时间：2018-10-10 19:33
【摘要】： 审计委员会是公司治理中的一项重要制度安排,是董事会中一支独立的财务治理力量,它强化了注册会计师审计的独立性,加强了公司财务报告信息的真实性和可靠性。通过在上市公司建立审计委员会,可以从公司董事会内部对公司的信息披露、会计信息质量、内部审计及外部独立审计建立起一个控制和监督的职能。在英美等发达资本主义国家,审计委员会作为公司治理结构的一个重要组成部分,对公司治理的发展和健全起了非常重要的作用。我国于2002年正式将审计委员会引入上市公司中,已经经过近6年的发展。在这近6年的具体实施过程中,审计委员会没能够完全发挥它有的作用。在此背景下,作者拟对审计委员会制度作用弱化进行深入的研究和探讨,进而为我国审计委员会制度的进一步发展提出一些可供参考的意见和建议。 第一章为本文的引言部分。这一部分全面概括了本文的研究背景,选题意义,本领域的国内外研究现状及评析,本文的研究内容和方法等;第二章为审计委员会制度的理论基础。本章分别从委托代理理论和激励约束理论两个方面为审计委员会制度来提供理论基础;第三章为我国上市公司审计委员会现状分析。运用沪深两市的数据详细分析了该制度在我国的运行现状;第四章为审计委员会制度作用被弱化的原因分析。本章总结了审计委员会制度作用被弱化的原因,包括法律制度缺失;上市公司股权过度集中;当前的独立董事制度存在缺陷;制度设计重叠;第五章为加强审计委员会制度作用的策略。本章提出了改进审计委员会制度作用的策略,包括制定与完善相应的法律制度;优化上市公司股权结构;完善独立董事制度;协调董事会与监事会的职能。
[Abstract]:Audit committee is an important institutional arrangement in corporate governance and an independent financial governance force in the board of directors. It strengthens the independence of CPA audit and strengthens the authenticity and reliability of financial report information. By establishing an audit committee in a listed company, a control and supervision function can be established from within the board of directors of the company to the disclosure of information, the quality of accounting information, the internal audit and the external independent audit. As an important part of corporate governance structure, audit committee plays a very important role in the development and perfection of corporate governance in developed capitalist countries such as the United States and the United States. Our country formally introduced audit committee into listed companies in 2002, which has been developed for nearly 6 years. In the past 6 years, the Board of auditors has not been able to fully play its role. In this context, the author intends to make a thorough study and discussion on the weakening of the role of the audit committee system, and then puts forward some suggestions and suggestions for the further development of the audit committee system in China. The first chapter is the introduction of this paper. This part summarizes the research background, the significance of the topic, the domestic and foreign research situation and evaluation, research content and methods of this paper. Chapter two is the theoretical basis of the audit committee system. This chapter provides the theoretical basis for the audit committee system from two aspects: the principal-agent theory and the incentive and constraint theory; the third chapter is the analysis of the current situation of the audit committee of listed companies in China. Using the data of Shanghai and Shenzhen stock markets, this paper analyzes the current situation of the system in China in detail, and the fourth chapter analyzes the reasons for the weakening of the role of the audit committee system. This chapter summarizes the reasons for the weakening of the role of the audit committee system, including the lack of legal system, excessive concentration of equity of listed companies, the defects of the current independent director system, the overlapping of system design; The fifth chapter is the strategy of strengthening the role of audit committee system. This chapter puts forward the strategies to improve the function of audit committee, including formulating and perfecting the corresponding legal system, optimizing the ownership structure of listed companies, perfecting the system of independent directors, and coordinating the functions of the board of directors and the board of supervisors.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2262990
[Abstract]:Audit committee is an important institutional arrangement in corporate governance and an independent financial governance force in the board of directors. It strengthens the independence of CPA audit and strengthens the authenticity and reliability of financial report information. By establishing an audit committee in a listed company, a control and supervision function can be established from within the board of directors of the company to the disclosure of information, the quality of accounting information, the internal audit and the external independent audit. As an important part of corporate governance structure, audit committee plays a very important role in the development and perfection of corporate governance in developed capitalist countries such as the United States and the United States. Our country formally introduced audit committee into listed companies in 2002, which has been developed for nearly 6 years. In the past 6 years, the Board of auditors has not been able to fully play its role. In this context, the author intends to make a thorough study and discussion on the weakening of the role of the audit committee system, and then puts forward some suggestions and suggestions for the further development of the audit committee system in China. The first chapter is the introduction of this paper. This part summarizes the research background, the significance of the topic, the domestic and foreign research situation and evaluation, research content and methods of this paper. Chapter two is the theoretical basis of the audit committee system. This chapter provides the theoretical basis for the audit committee system from two aspects: the principal-agent theory and the incentive and constraint theory; the third chapter is the analysis of the current situation of the audit committee of listed companies in China. Using the data of Shanghai and Shenzhen stock markets, this paper analyzes the current situation of the system in China in detail, and the fourth chapter analyzes the reasons for the weakening of the role of the audit committee system. This chapter summarizes the reasons for the weakening of the role of the audit committee system, including the lack of legal system, excessive concentration of equity of listed companies, the defects of the current independent director system, the overlapping of system design; The fifth chapter is the strategy of strengthening the role of audit committee system. This chapter puts forward the strategies to improve the function of audit committee, including formulating and perfecting the corresponding legal system, optimizing the ownership structure of listed companies, perfecting the system of independent directors, and coordinating the functions of the board of directors and the board of supervisors.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
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